You usually can deduct $2,800 on Line 38 for each exemption you can take.

Line 6b - Spouse

Check the box on Line 6b if you file either (1) a joint return, or (2) a separate return and your spouse had no income and is not filing a return. However, do not check the box if your spouse can be claimed as a dependent on another person’s return.

Line 6c - Dependents

You can take an exemption for each of your dependents. The following is a brief description of the five tests that must be met for a person to qualify as your dependent. If you have more than six dependents, attach a statement to your return with the required information.

Relationship Test. The person must be either your relative or have lived in your home as a family member all year. If the person is not your relative, the relationship must not violate local law.

Joint Return Test. If the person is married, he or she cannot file a joint return. But the person can file a joint return if the return is filed only as a claim for refund and no tax liability would exist for either spouse if they had filed separate returns.

Citizen or Resident Test. The person must be a U.S. citizen or resident alien, or a resident of Canada or Mexico. There is an exception for certain adopted children. To find out who is a resident alien, use Tele-Tax Topic 851 or see Pub. 519.

Income Test. The person’s gross income must be less than $2,800. But your child’s gross income can be $2,800 or more if he or she was either under age 19 at the end of 2000 or under age 24 at the end of 2000 and was a student.

Support Test. You must have provided over half of the person’s total support in 2000. But there are two exceptions to this test: one for children of divorced or separated parents and one for persons supported by two or more taxpayers.

For more details about the tests, including any exceptions that apply, see Pub. 501.

Line 6c, Column (2)

You must enter each dependent’s social security number (SSN). Be sure the name and SSN entered agree with the dependant's social security card. Otherwise, at the time we may process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit and the earned income credit) based on the dependent. If the name or SSN on the dependent's social security card is not correct, call the Social Security Administration at 1-800-772-1213.

For details on how your dependent can get an SSN, see page 19. If your dependent will not have a number by April 16, 2001, see What if You Cannot File on Time?.

If your dependent child was born and died in 2000 and you do not have an SSN for the child, you may attach a copy of the child’s birth certificate instead and enter “DIED” in column (2).

Adoption Taxpayer Identification Numbers (ATINs). If you have a dependent who was placed with you by an authorized placement agency and you do not know his or her SSN, you must get an ATIN for the dependent from the IRS. An authorized placement agency includes any person authorized by state law to place children for legal adoption. See Form W-7A for details.

Line 6c, Column (4)

Check the box in this column if your dependent is a qualifying child for the child tax credit (defined below). If you have at least one qualifying child, you may be able to take the child tax credit on Line 47.

Qualifying Child for Child Tax Credit. A qualifying child for purposes of the child tax credit is a child who:

• Is claimed as your dependent on Line 6c, and
• Was under age 17 at the end of 2000, and
• Is your son, daughter, adopted child, grandchild, stepchild, or foster child, and
• Is a United States citizen or resident alien.

Note. The above requirements are not the same as the requirements to be a qualifying child for the earned income credit.

A child placed with you by an authorized placement agency for legal adoption is an adopted child even if the adoption is not final. An authorized placement agency includes any person authorized by state law to place children for legal adoption.

A grandchild is any descendant of your son, daughter, or adopted child and includes your great-grandchild, great-great-grandchild, etc.

Beginning in 2000, a foster child is any child you cared for as your own child and who:

• Is (1) your brother, sister, stepbrother, or stepsister; (2) a descendant (such as a child, including an adopted child) of your brother, sister, stepbrother, or stepsister; or (3) a child placed with you by an authorized placement agency, and
• Lived with you for all of 2000. A child who was born or died in 2000 is considered to have lived with you for all of 2000 if your home was the child's home for the entire time he or she was alive during 2000.

Children Who Did Not Live With You Due to Divorce or Separation

If you are claiming a child who did not live with you under the rules in Pub. 501 for children of divorced or separated parents, attach Form 8332 or similar statement to your return. But see Exception below. If your divorce decree or separation agreement went into effect after 1984 and it states you can claim the child as your dependent without regard to any condition, such as payment of support, you may attach a copy of the following pages from the decree or agreement instead.

1. Cover page (put the other parent’s SSN on that page),
2. The page that states you can claim the child as your dependent, and
3. Signature page with the other parent’s signature and date of agreement.

Note. You must attach the required information even if you filed it in an earlier year.

Exception. You do not have to attach Form 8332 or similar statement if your divorce decree or written separation agreement went into effect before 1985 and it states that you can claim the child as your dependent.

Other Dependent Children.

Include the total number of children who did not live with you for reasons other than divorce or separation on the Line labeled “Dependents on 6c not entered above.” Include dependent children who lived in Canada or Mexico during 2000.

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